中华人民共和国外资企业法实施细则（二）

　　Chapter V Use of Site and the Site Use Fees

　　Article 34 With expect to the site to be used by a foreign-capital enterprise， the local people's government at or above the county level in the place where the enterprise is to be located， shall make arrangements after examination and verification in the light of the local conditions.

　　Article 35 A foreign-capital enterprise shall， within 30 days from the day the business licence is issued， go through the procedure for the use of land and obtain the land certificate by presenting the certificate of approval and the business licence to the land administration department under the local people's government at or above the county level in the place where the enterprise is to be located.

　　Article 36 The land certificate shall be the legal instrument for the foreign-capital enterprise to use land. The foreign-capital enterprise within its term of operations， may not assign its land-use right without permission.

　　Article 37 A foreign-capital enterprise shall， when obtaining the land certificate， pay its land use fee to the land administrative department in the place where the enterprise is located.

　　Article 38 In case that a foreign-capital enterprise uses land that has already been developed， it shall pay the land development fee.

　　The land development fee， as mentioned in the preceding paragraph， includes the expense for the requisition of land， the expense for the pulling down of houses and the settlement allowance， and the expense for the construction of basic installations that match the foreign-capital enterprise. The land development fee may be calculated and collected by the land development unit in a lump-sum， or by yearly instalments.

　　Article 39 In case that a foreign-capital uses land that has not been developed， it may develop the land by itself， or it may entrust a department concerned in China to develop the land. The infrastructure construction shall be carried out under the unified arrangement of the local people's government at or above the county level in the place where the enterprise is to be located.

　　Article 40 The standard for the calculation and collection of land use fee and land development fee shall be handled in accordance with the pertinent provisions of China.

　　Article 41 The term for the use of land by a foreign-capital enterprise shall be the same as the approved operation period of the said enterprise.

　　Article 42 A foreign-capital enterprise， besides obtaining the land-use right in accordance with the provisions of this Chapter， may also obtain the same right in accordance with the pertinent provisions of other Chinese laws and regulations.

　　Chapter VI Purchasing and Marketing

　　Article 43 A foreign-capital enterprise shall formulate and execute its production and operation plans on its own； the said production and operation plans shall be submitted to the competent department in charge of the trade， in the place where the said enterprise is located， for the record.

　　Article 44 A foreign-capital enterprise is entitled to make decisions for itself on the purchase， for its own use， of machinery and equipment， raw and processed materials， fuels， parts and components， fittings， primary parts， means of transport， and articles for office use （hereinafter uniformly called “goods and materials”）。A foreign-capital enterprise shall， when purchasing goods and materials in China under the same conditions， enjoy the same treatment as enjoyed by the Chinese enterprises.

　　Article 45 In case that a foreign-capital enterprise sells its products on the Chinese market， it shall conduct its sales in accordance with the approved sales proportion. In the event that sales of products on the Chinese market by a foreign-capital enterprise exceed the approved sales proportion， the case shall be subjected to the approval by the examining

and approving organ.

　　Article 46 A foreign-capital enterprise is entitled to export of its own accord， goods produced by itself； it may also appoint a Chinese foreign trade company or a company outside the territory of China to sell its goods on a commission basis. A foreign-capital enterprise is entitled to sell， of its own accord， the products produced by itself on the Chinese market in accordance with the approved sales proportion； it may also appoint a Chinese Commercial agency to sell its products on a commission basis.

　　Article 47 Where machinery and equipment being assigned a fixed price and used by foreign investors as contributing investment require， according to the pertinent provisions of China， import licences， the foreign investors shall， on the strength of the approved inventory of equipment and goods and materials of the said enterprise to be imported， file an application directly， or through an agency entrusted by them， with the licence-issuing organ for obtaining due import licences.

　　Where a foreign-capital enterprise has to import， in accordance with the approved scope of business， goods and materials for its own use and needed by its production and if， according to the pertinent provisions of China， it is necessary for the said enterprise to obtain import licences， it shall work out an annual plan for importation， and apply， every six months， to the licence-issuing organ for the licences. With respect to products to be exported by a foreign-capital enterprise， if， according to the pertinent provisions of China， it is necessary for the said enterprise to obtain an export licence， it shall work out an annual plan for exportation， and apply， every six months， to the licence-issuing organ for the licence.

　　Article 48 The prices of the goods and materials and technological labour service imported by a foreign-capital enterprise shall not be higher than the normal prices of similar goods and materials and technological labour service on the international market at the time. The price of export products produced by a foreign-capital enterprise shall be fixed by the enterprise itself with reference to the international market prices at the time， but the prices must not be lower than the reasonable export prices.

　　With respect to the evasion of tax by using such methods as importing at high prices while exporting at low prices， the tax authorities shall have the power， in accordance with the pertinent provisions of the tax law， to investigate the legal responsibilities therefor. The pricing of products to be sold by a foreign-capital enterprise on the Chinese market in accordance with the approved sales proportion shall be governed by the pertinent provisions of China concerning the administration of prices. The pricing mentioned in the preceding paragraph shall be reported to the administrative authorities for prices and the tax authorities for the record， and shall be placed under their supervision.

　　Article 49 A foreign-capital enterprise shall provide statistical data and submit statistical statements to the departments concerned in accordance with the provisions in the Statistics Law of the People's Republic of China and the relevant provisions of China concerning the statistical system for the utilization of foreign capital.

　　Chapter VII Taxation

　　Article 50 A foreign-capital enterprise shall pay taxes and duties in accordance with the provisions of Chinese laws and regulations.

　　Article 51 The workers and staff members of a foreign-capital enterprise shall pay individual income tax in accordance with the provisions of Chinese laws and regulations.

　　Article 52 The following goods and materials imported by a foreign-capital enterprise shall be exempted from Customs duties and consolidated industrial and commercial tax：

　　（1） the machinery and equipment， parts and components， building materials as well as other mat

erials used as investment by the foreign investor and needed for construction， as well as the installation and reinforcement of machinery；

　　（2） the machinery and equipment， parts and components， means of communications and transportation for use in production， and equipment for use in production and management， imported， for their own use， by a foreign-capital enterprise with the funds included in the total amount of investment；

　　（3） the raw materials and processed materials， auxiliary materials， primary parts， parts and components， and articles and materials for packaging imported by a foreign-capital enterprise for the production of export products.

　　In the event that the imported goods and materials， as mentioned in the preceding paragraph， are resold within the territory of China， or are used in the production of products to be sold within the territory of China， the foreign-capital enterprise concerned shall pay the taxes or make up the taxes in accordance with the provisions of the tax law of China.

　　Article 53 The export commodities produced by a foreign-capital enterprise， except those whose exportation is restricted by China， shall be exempted form Customs duties and consolidated industrial and commercial tax in accordance with the tax law of China.

　　Chapter VIII Control of Foreign Exchange

　　Article 54 Foreign exchange affairs of a foreign-capital enterprise shall be handled in accordance with the pertinent laws and regulations of China concerning foreign exchange control.

　　Article 55 A foreign-capital enterprise shall， on the strength of the business licence issued by the administrative department for industry and commerce， open an account at a bank which may handle foreign exchange business within the territory of China， and its receipts and paymen

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